• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.475-480
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• 2020

Investing in the tax-benefit funds is the best way for the inexperienced investors who do not have knowledge, expertise, and the time to research the information by themselves. This study describes the benefits of tax-benefit funds in Thailand. The tax-benefit funds consist of retirement mutual funds (RMFs) and super saving funds (SSFs). There are many kinds of funds investment policies on offer. The tax-benefit funds provide the opportunity to investors, which they are able to invest a small amount and draw more benefits. They hire fund managers to manage their money. These funds are able to help investors to meet their goals. The RMFs are suitable for investors who want to have money for retirement, investing every year, and getting tax exemption. The investors who invest in RMFs are able to deduct the tax income by including other retirement funds not exceeding THB500,000.00 per year. The SSFs match for the investors who need to obtain the tax exemption and long-term investment for at least ten years. The SSFs provide the benefit to investors that they are able to deduct taxable income not more than THB200,000.00 per year. Finally, these funds are tax-except and promoted for retirement savings.

• 동아시아경상학회지
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• 제1권3호
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• pp.55-70
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• 2013

Purpose: The article looks at the member' rights and trustees duties and determines where should the emphasis be as it often happens that these two aspects often clash. Research Design, Data and Methodology: It is determined in this article whether the trustees owe fiduciary duties to both the fund and members and further determines whether the trustees should advance the interests of the members. Results: The article further looks at the governance of the retirement funds and argues that the proper governance of these funds protects the interest of the members. The duty to disclosure of information to members is of paramount importance to ensure that members are able to make well informed decisions. Conclusion: The article considers the issues of disclosure of information from other countries, United Kingdom, United States and Malawi. It is argued in this article that trustees must be persons who are trustworthy and have the best interest of the members at heart and must therefore familiarize themselves with the laws that regulate their duties.

• 융합보안논문지
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• 제13권2호
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• pp.185-193
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• 2013

베이비부머들의 대량 퇴직은 우리사회를 급속한 고령화 사회를 만들고 이를 부양하는 젊은 세대들에게 부담을 주는 원인이 되고 있다. 그중 군인 퇴직자들은 국가에만 너무 의존하지 말고 자구책을 강구해야 할 필요성이 있다. 현재 평균 수명 80세인 현실을 감안하면 연금만 가지고 생활하기에는 너무 긴 생이고 이에 대한 국가 부담도 크다. 따라서 50-60대인 군인 퇴직자들은 아직 일할 수 있는 시기임을 인식하여 경제활동을 적극적으로 할 수 있는 자세를 가져야 한다, 국가에서는 군인연금에 의존하는 기간을 짧게 하면서 일 할 수 있는 기회를 제공해 줄 수 있는 방안들을 연구할 필요성 대두되었다. 국가를 위해 헌신한 군인 퇴직자들에 대한 노후 일자리 제공 등 경제활동에 속적으로 참여할 수 있는 다양한 프로그램을 제시하여 이들에게 군인연금 의존도를 낮추고 건전한 인생 2막을 펼칠 수 있도록 현실성 있는 대책이 필요하다.

• 디지털융복합연구
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• 제13권4호
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• pp.137-146
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• 2015

우리나라에서는 고령화가 세계 주요국들에 비해 가장 빠르게 진행되고 있다. 반면, 저금리 저성장의 영향으로 노후대비 자금을 마련하는 것이 더욱 어려워지고 있다. 본 연구의 목적은 향후 고령화시대에 대비하여 다양한 금융 서비스 제공의 필요성을 살펴보는데 있다. 각종 자료 분석 및 은행직원과 일반인을 대상으로 한 설문조사 결과는 다음과 같다. 우리나라의 소득 대체율 55%는 세계은행의 권고 수준 75% 대비 매우 낮았다. 은퇴 후 수입원 중 연금 비율 역시 미 일에 비해 크게 낮았다. 설문조사에 참여한 가장 많은 사람이 은퇴 이후 생활자금 규모로 매월 200-299 만원을 필요로 하였다. 노후대비 투자 상품으로는 연령대가 높을수록 예 적금 비중이 높았고 연령대가 낮을수록 보험 연금 비중이 높았다. 이러한 분석 결과를 토대로 재무 비재무 측면을 종합적으로 고려한 생애중심 재무 설계, 은퇴 단계별 솔루션 제시, 주택금융의 활성화 및 다양한 은퇴 설계상품 개발의 필요성이 제시되었다.

• 동아시아경상학회지
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• 제1권3호
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• pp.71-84
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• 2013

Purpose: The South African government is determined in alleviating poverty while encouraging job creation and protecting the disposable incomes of poor households. This article looks at the challenges that are facing the South African Social Security system and argues that the provision of income security is amongst the most practical expressions of a nation's cohesion and values. Research Design, Data and Methodology: There are seven proposals in the Social Security and Retirement Reform and these proposals are based on the following two principal objectives of the government, that is, to ensure a basic standard of living and to prevent destitution in old age or in circumstances of unemployment or incapacity partly or wholly through redistributive measures, and to encourage savings to provide for the replacement of income on retirement, disablement or death through long-term insurance arrangements. Results: This article evaluates these seven proposals, state old age pension, wage subsidy, mandatory participation in a national social security system for all, mandatory participation in private occupational or individual retirement funds, Voluntary additional contributions to occupational or individual retirement funds, reform of the governance and regulation of the retirement funding industry and reform of the tax system. Conclusion: This article concludes that the population size of South Africa has increased significantly to 51, 8 million in 2011 and therefore the time is right for bold new steps in improving income security of the poor and strengthening the fabric of social solidarity that binds all South Africans together.

• 한국조리학회지
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• 제14권4호
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• pp.119-133
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• 2008

This study researched the effect of initial expenses for food service business and shop characteristics on the motive of starting business through questionnaires(from April to May, 2008). The results are as follows. First, for the hypothesis, 'the motive of starting business depends on its initial expenses', the significance probability of good commercial area was .015 and that of retirement was .020, showing statistically significant difference. F values were 2,889 and 2.734 each, which showed significant difference by 0.001. Second, for the hypothesis, 'the motive of starting business depends on shop characteristics', the significance probability of the accomplishment desire, the future stability and the retirement were .011, .009, and .025 each, showing statistically significant difference. F values were 2,616, 3.034 and 3.177 each, showing significant difference by .001. Lastly, initial expenses for business and shop characteristics showed significant difference according to the demographical variables on the motive of starting business. This study shows the problem of starting business with no extra funds. It is important to reflect the opinions of founders about the commercial building lease protection law for them to concentrate on business. The founders should research for menu and systems and be aware of the tendency of the industry for sure.

• 한국시뮬레이션학회논문지
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• 제33권1호
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• pp.27-34
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• 2024

본 연구는 OECD 평균 수준의 소득대체율 대비 실현 소득대체율이 부족할 위험을 최소화하는 자산배분안을 제안하는 데 그 목적이 있다. 이를 위해 본 연구는 소득대체율 부족 위험을 정의하고 이를 최소화하는 최적 자산배분안을 퇴직연금제도 가입기간, 가입자 소득수준, 추가부담금 수준별로 산출하여 제시하였다. 이를 위해 본 연구는 투자의 대상으로 주식과 예금을 고려하였으며 주식의 경우 GBM 모형에 몬테카를로 시뮬레이션을 수행하여 수익률 분포를 생성하였다. 분석결과, 퇴직연금제도 가입 기간이 30년 이하인 경우, 가입자는 적립금의 최소 70~80%를 위험자산에 투자해야 소득대체율 부족 위험을 최소화할 수 있는 것으로 나타났다. 다만, 가입자가 부담금을 추가 납부할 경우 위험자산의 최적 투자 비중은 큰 폭으로 하락하였으며, 이러한 효과는 저소득자에서 크게 나타났다. 따라서, OECD 평균 수준의 소득대체율을 달성하기 위해 정부는 가입자들이 일정 수준 이상의 적립금을 위험자산에 투자할 수 있도록 유인하는 가운데 저소득층에게는 추가부담금 납입을 유인하기 위한 보조금 정책 등을 검토할 필요가 있다.

• 가정과삶의질연구
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• 제34권3호
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• pp.113-128
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• 2016

The Purpose of this study is to find the levels of keeping financial records among Korean households and to reveal the effect of keeping financial records on financial soundness of households. The 2014 Consumer Empowerment Index of the Korean consumer agency, which includes the surveyed results of 1,000 individuals, was analyzed as a secondary dataset. As a result, the following findings emerged during the study. First, 25.9% of consumers replied that they were keeping financial records. Factors associated with keeping financial records were gender and income. Women were more likely to keep financial records than men. Also, income had significant effects on keeping financial records. Second, levels of meeting percentages of financial ratios were highest in the debt to income ratio, which was 81.5%, and lowest in the investment ratio, which was 14.5%. Furthermore, 52.6% met the savings ratio, 40.6% met the emergency funds ratio, 24.6% met the retirement savings ratio. Meeting a percentage of the savings ratio did not fluctuated for 16 years, although the debt to income ratio has decreased around 15% since 1998. Third, keeping a household account book had signigicant influences on meeting percentages of financial ratios. Magnitudes of effects ranged between 1.4-1.8 odds, which were as much as the income effects. In summary, effects of keeping financial records were evidenced in this study. It is suggested that the importance of keeping financial records should be stressed in financial education and counseling programs.

• 가족자원경영과 정책
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• 제16권4호
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• pp.45-68
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• 2012

This study performed an analysis to determine if an individual can maintain the current consumption, in the case of a single retired elderly person's household using the accumulated assets. Assets are divided into three types, based on the behavioral economics life cycle hypothesis : financial assets, real assets excepting residential assets, and residential assets, and it is assumed that these assets were used on a step-by-step basis. Also, if the assets were sufficient, the maximum withdrawal amount was calculated. The results of the analysis are as follows. First, the monetary assets were sufficient to cover the cost of living for 2.7 years, 6.4 years by using the real assets of the non-occupied housing, and 26.3 years in the case of residential property. Second, in the case of preferentially using the financial assets, 4.4% of the sample households were able to cover the cost of living. Households that were not able to cover the cost of living used the next-stage assets, real assets of the non-occupied housing. Households that were not able to cover the cost of living by financial assets liquidated the real assets with the exception of residential assets and used these to cover the cost of living. A total of 4.8% of the households were able to maintain the current cost of living through the second stage and 25.5% supplemented their funds by using residential assets. That is to say, 35% of the sample households were able to maintain the current level of living by using their assets.

• 한국유통학회지:유통연구
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• 제17권5호
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• pp.39-57
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• 2012

한국에서 소매업은 소상공인 및 자영업 비중이 매우 높아 공급과잉 및 과당경쟁으로 인한 경영 악화 문제가 첨예하게 발생하고 있을 뿐만 아니라 대형마트 및 기업형 슈퍼마켓(Super Supermarket; SSM), 편의점 등 기업형 유통의 확대 등으로 위기가 심화되고 있다. 이에 더하여 최근에는 상당기간 지속되고 있는 경기침체로 인해 부실 위험성이 더욱 커지는 문제까지 직면하고 있다. 소상공인 및 자영업의 경영악화 및 그로 인한 상당한 규모의 비자발적 퇴출은 막대한 사회적 비용을 초래할 수 있다. 한국의 소매업 자영업 비중은 국제 비교를 통해 보더라도 매우 높은 수준이다. 이는 OECD 평균과 비교해보거나, 개별 국가 중에서는 유럽 및 미국 등 서방국가에 비해 경제발전 과정 및 문화와 환경 측면에서 우리나라와 유사한 측면이 많은 일본과 비교해 보더라도 상당히 높은 수준이며, 또한 산업구조도 매우 영세한 편이다. 우리나라 소매업에서 생계형 자영업의 공급과잉으로 인한 경영 악화 문제는 향후 베이비붐 세대의 은퇴로 인해 더욱 심화될 것으로 전망된다. 이에 본 연구에서는 국내 소매업 소상공인 현황 분석 및 국제 비교 분석을 수행하고, 이에 기초하여 자영업의 유입 및 퇴출 관리 방안을 제안한다. 구체적으로 베이비붐 세대에 대한 퇴직지원 프로그램 강화, 퇴출의 용이성 제고, 정책자금 흐름의 재구성 등 세 가지 정책 방안을 제안한다.